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INDONESIA
Jurnal Ekonomika Manajemen Dan Bisnis
Published by CV ITTC Indonesia
ISSN : -     EISSN : 29629322     DOI : https://doi.org/10.47233/jemb
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) (E-ISSN : 2962-9322) diterbitkan oleh CV.ITTC INDONESIA. JEMB menyediakan forum bagi Mahasiswa dan Dosen untuk mengeksplorasi masalah dan merefleksikan penelitian kuantitatif. JEMB adalah jurnal daring yang didedikasikan untuk publikasi penelitian berkualitas tinggi yang berfokus pada implementasi penelitian yang berfokus di bidang Maanajemen dan Bisnis Misi dari JEMB adalah menjadi jurnal interdisipliner peer-review terkemuka untuk memajukan teori dan praktik yang terkait dengan segala bentuk penelitian khususnya di Manajemen dan Bisnis.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 131 Documents
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Analisis Faktor - Faktor Yang Mempengaruhi Kepatuhan Pajak Wajib Pajak Orang Pribadi (Studi Kasus KPP Pratama Padang) inggra Sovita
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 1 (2022): Jurnal Ekonomika Manajemen dan Bisnis (JEMB)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1189.775 KB) | DOI: 10.47233/jemb.v1i1.169

Abstract

This study explains the analysis of the factors that influence individual taxpayer tax compliance at Padang Primary Tax Office. In this study the data used is primary data and secondary data. Samples were taken using the random sampling method using the Slovin formula obtained a sample of 100 respondents. The research instrument used was a questionnaire that had previously been tested and fulfilled the requirements for validity and reliability, while for data analysis using multiple linear regression analysis. The processed statistical results assisted with the SPSS 21.0 for windows program show that the effect of independent variables (knowledge of tax (X1), taxation sanctions (X2), and service quality (X3)) on the dependent variable (tax compliance) is able to contribute 82, 9%, while the remaining 17.1% explained other variables not included in this study. The results showed that partially and simultaneously through t-test and f-test the knowledge variable of tax (X1), taxation sanction (X2), and service quality (X3), had an effect on tax compliance on the Pratama KPP Padang
Analisis Pengaruh Leverage, Profitability, Capital Intensity Ratio Terhadap Manajemen Pajak Dengan Indikator Effective Tax Rate (Etr) Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2018 Murniati Murniati
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 1 (2022): Jurnal Ekonomika Manajemen dan Bisnis (JEMB)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (863.371 KB) | DOI: 10.47233/jemb.v1i1.170

Abstract

This study aims to analyze the effect of leverage on tax management and analyze the effect of profitability on tax management and analyze the effect of capital intensity ratio on tax management. The object of this research is leverage, profitability, and capital intensity ratio on tax management. The independent variable is a variable that affects the dependent variable, either positively or negatively. The independent variables in this study are leverage, profitability, and capital intensity ratio. While the dependent variable is tax management. The results of the study indicate that the leverage variable has no significant effect on tax management, thus indicating that the level of leverage does not affect the company's tax management.
Pengaruh Praktek Kerja Lapangan, Unit Produksi Dan Dukungan Keluarga Terhadap Kesiapan Kerja Siswa Di SMK Negeri 2 Bukittinggi Metra Linda Harnety; Almasdi Almasdi
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 1 (2022): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.813 KB) | DOI: 10.47233/jemb.v1i1.171

Abstract

Vocational High School (SMK) is a form of formal education unit that aims to prepare prospective middle-level workers to enter the world of work. Factors that affect student work readiness can be seen from internal and external factors. This study aims to reveal the effect of on job training, production units and family support on student work readiness at SMK Negeri 2 Bukittinggi. The research subjects were students of SMK Negeri 2 Bukittinggi. A sample of 130 students was determined using the proportionate stratified random sampling technique. This type of research is quantitative research. Data collection techniques using a questionnaire with a Likert scale model of 5 alternative answers. Data analysis was performed using SEM (Structural Equation Modeling) analysis which was operated based on Partial Least Square (PLS) with three independent variables and one dependent variable. This study results that on job training and production units have a positive and significant effect on the readiness of students at SMK Negeri 2 Bukittinggi, while family support has a negative and insignificant effect on job readiness of students at SMK Negeri 2 Bukittinggi.
Analisis Pengaruh Stock Split Terhadap Harga Saham, Volume Perdagangan Dan Abnormal Return Pada Perusahaan Yang Tergabung Dalam Lq45 Periode 2017-2019 Ratnawati Raflis
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 1 (2022): Jurnal Ekonomika Manajemen dan Bisnis (JEMB)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.646 KB) | DOI: 10.47233/jemb.v1i1.172

Abstract

The purpose of this research is to analyze the dif erences of stock price, trading volume activity, and abnormal return before and after stock split event, sothat investors could use this event to gain benefit. The independent variables in this stock price, trading volume activity, and abnormal return, the dependent variable is stock split . The study population was companies listed on the LQ45 in 2017-2019. The sample selection using purposive sampling method and obtained a total sample of 4 companies. Hypothesis testing uses two def erence test means. Data analysis using the IBM SPSS Statistics 21 application. The results showed that stock price had no ef ect on stock split with a significance value of 0.156 > 0.05, trading volume activity had no ef ect on stock split with a significance value of 0.806 > 0.05, and abnormal return had no ef ect on stock split with a significance value of 0,263 > 0,05.
Pengaruh Price To Book Value, Price Earning Ratio Dan Deviden Yield Terhadap Harga Saham Perusahaan Kontruksi Dan Bangunan Yang Terdaftar Di Bursa Efek Indonesia (Studi Kasus 2014-2018) Enny Arita
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 1 (2022): Jurnal Ekonomika Manajemen dan Bisnis (JEMB)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.894 KB) | DOI: 10.47233/jemb.v1i1.173

Abstract

This study aims to analyze Price to Book Value (PBV), Price Earining Ratio (PER), Dividend Yield (DY) of Building Construction Companies for the period 2014- 2018. The object of research in this study is a building construction company listed on the IDX. This study uses annual data, namely Fact Book 2014,2015,2016,2017,2018. Data analysis method used is a quantitative method. The results showed that the Price to Book Value Variable, Price Earning Ration, Dividend Yield partially (t test) 2 variables had a significant effect and 1 variable had a non-significant effect on the Building Construction Company Stock Price. Simultaneous test results (f) significantly influence the stock prices of construction and building companies
Pengaruh Budaya Organisasi, Kepuasan Kerja Terhadap Sikap Perubahan Organisasi Dengan Komitmen Organisasi Sebagai Mediasi Rizky Hamid Nasution; Evi Susanti Tasri
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 1 (2022): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (752.656 KB) | DOI: 10.47233/jemb.v1i1.180

Abstract

The UPTD of the Protected Forest Management Unit (KPHL) of Pasaman Raya is one of the regional technical implementing units of the Forestry Service of West Sumatra Province. So that it becomes interesting to examine the attitude of organizational change in employees. This study aims to analyze organizational change that is influenced by organizational culture variables, job satisfaction and the mediating role of organizational commitment. The results of this study state that partially there is a significant influence between organizational culture and positive and insignificant effect on organizational change attitudes, organizational culture has a positive and significant effect on organizational commitment, work goals have a positive and insignificant effect on organizational change attitudes, work goals have a positive and significant effect on organizational change. positive and significant on organizational commitment, organizational commitment has a positive and significant effect on organizational change attitudes, organizational commitment becomes an intervention between organizational culture and organizational change attitudes and is not significant and organizational commitment becomes an intervention
Peran Kepuasan Kerja Dalam Memediasi Hubungan Antara Peran Kepemimpinan Dan Kompensasi Terhadap Kinerja Pegawai Yuhan Sahri; Evi Susanti Tasri
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 1 (2022): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (764.173 KB) | DOI: 10.47233/jemb.v1i1.181

Abstract

The UPTD of the Protected Forest Management Unit (KPHL) of Pasaman Raya is one of the regional technical implementing units of the Forestry Service of West Sumatra Province. So it becomes interesting to examine the performance of these employees. This study aims to analyze the performance that is influenced by the variables of leadership and compensation and the mediating role of job satisfaction. The results of this study state that partially there is a significant influence between leadership and positive and insignificant effect on performance, leadership has a positive and insignificant effect on job satisfaction, compensation has a significant positive effect on employee performance, compensation has a positive and significant effect on job satisfaction, goals work has a positive and significant effect on performance, work goals become an intervention between leadership and performance and have an insignificant effect and work disruption between compensation and performance has a significant effect.
Pengaruh Pemberian Kredit Usaha Rakyat Terhadap Pendapatan Umkm Di Kota Pariaman Pasca Covid 19 Zaki Zaki
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 1 (2022): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.984 KB) | DOI: 10.47233/jemb.v1i1.182

Abstract

This study aims to determine the effect of providing people's business loans on the income of MSMEs in Pariaman City after the Covid 19 Pandemic. This title is based on the economic phenomenon that has occurred in recent years, the occurrence of covid-19 is the main factor for MSME actors to borrow KUR to increase business capital. , where we know the lowest KUR interest rate compared to other loan models. This research uses quantitative research. Data taken by distributing questionnaires to MSME actors who received KUR financing in Pariaman City after covid 19. With the results of the study, it was stated that the results of the tests that have been carried out prove that the provision of People's Business Credit has a significant effect on the income of MSMEs in Pariaman City after the Covid 19 Pandemic, and it can also be seen that the R Square value is 0.378 or 37.8%. This means that the Effect of Public Business Credit Provision of 37.8% on MSME Income in Pariaman City after the Covid 19 Pandemic. The remaining 62.2% is influenced by other variables outside of the this research variable.
Peranan Kepemimpinan Transformasional Dalam Memoderasi Pengaruh Kompetensi Dan Beban Kerja Terhadap Kinerja Polisi Kehutanan Hendri Dunan; Evi Susanti Tasri
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 1 (2022): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (788.701 KB) | DOI: 10.47233/jemb.v1i1.188

Abstract

The Forest Police is one of the regional technical implementing units of the Forestry Service of West Sumatra Province. So it becomes interesting to examine the performance of these employees. This study aims to analyze the performance that is influenced by the variables of competence and work and the moderating role of transformational leadership. The results of this study state that partially there is a significant influence between competence and a positive and significant effect on performance, workload has a negative and insignificant effect on performance, transformational leadership has a positive and significant effect on performance, transformational leadership moderates competence and performance and has a positive and significant effect on performance. not significant and transformational leadership moderates workload with performance and has an insignificant effect.
Analisis Pengakuan Pendapatan Berdasarkan Psak 72 Pada PT Mitra Sukses Mamminasata Andi Zulfakar Yudha; Intan Sadha Patulak Marewa
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 1 No. 1 (2022): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.088 KB) | DOI: 10.47233/jemb.v1i1.196

Abstract

This study aims to determine whether the revenue recognition of PT Mitra Sukses Mamminasata fit or not with PSAK 72. This study’s using descriptive qualitative approach. This study indicate that the company recognized their revenue accordance to PSAK 72, with five special steps in recognition process: (1) identify the contract with customer; (2) identify obligation; (3) determine the price; (4) allocate the transaction price; (5) recognize the revenue.

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